Akuntansi Keuangan dalam Era Digital: Peran Teknologi Blockchain dan AI dalam Transparansi dan Akuntabilitas

Dwi Handarini; Surya Anugrah; Windy Permata Suyono; Eka Septariana Puspa

doi:10.21009/Wahana.19.0217

Authors

Dwi Handarini Universitas Negeri Jakarta
Surya Anugrah Universitas Negeri Jakarta
Windy Permata Suyono Universitas Negeri Jakarta
Eka Septariana Puspa Universitas Negeri Jakarta

DOI:

https://doi.org/10.21009/Wahana.19.0217

Keywords:

Akuntansi keuangan, Blockchain, Artificial Intelligence, Transparansi, Akuntabilitas

Abstract

The development of digital technology has changed various aspects of financial accounting, particularly in terms of transparency and accountability. Two key technologies that have the potential to revolutionise modern accounting systems are Blockchain and Artificial Intelligence (AI). Blockchain offers a secure, transparent, and immutable record-keeping system, while AI is able to automate the analysis of large amounts of data and detect suspicious patterns. This article aims to review the literature related to the implementation of Blockchain and AI in financial accounting and analyse their impact on transparency and accountability. The review shows that although these two technologies have great benefits, there are still various challenges such as immature regulations, limited technological infrastructure, and the readiness of human resources in the accounting industry.

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